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2010 Tax Act Online Login

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2010 Tax Act Online Login

2010 tax act online login Publication 510 - Introductory Material Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Excise Taxes Not Covered What's New Medical device excise tax. 2010 tax act online login  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. 2010 tax act online login 3% (. 2010 tax act online login 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. 2010 tax act online login The tax applies to sales of taxable medical devices after December 31, 2012. 2010 tax act online login See Taxable Medical Devices in chapter 5, later. 2010 tax act online login Tax on seasonal flu vaccines. 2010 tax act online login  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. 2010 tax act online login 75 per dose of taxable vaccine. 2010 tax act online login Previously, only trivalent influenza vaccines were subject to this tax. 2010 tax act online login See Vaccines in chapter 5, later. 2010 tax act online login Patient-centered outcomes research fee. 2010 tax act online login  The Act imposes a fee on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4576) to help fund the Patient-Centered Outcomes Research Institute. 2010 tax act online login The fee, required to be reported annually on the 2nd quarter Form 720 and paid by its due date, July 31st, is based on the average number of lives covered under the policy or plan. 2010 tax act online login The fee applies to policy or plan years ending on or after October 1, 2012. 2010 tax act online login See chapter 11, later. 2010 tax act online login Extension of fuel tax credits. 2010 tax act online login  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. 2010 tax act online login Biodiesel or renewable diesel mixture credit. 2010 tax act online login Alternative fuel credit. 2010 tax act online login Alternative fuel mixture credit. 2010 tax act online login See Notice 2013–26 (fuel tax credits) on page 984 of I. 2010 tax act online login R. 2010 tax act online login B. 2010 tax act online login 2013–18 at www. 2010 tax act online login irs. 2010 tax act online login gov/pub/irs-irbs/irb13-18. 2010 tax act online login pdf; also see chapter 2, later. 2010 tax act online login Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. 2010 tax act online login  For alternative fuel mixtures produced after December 31, 2011, the section 6426 alternative fuel mixture credit can be claimed on Schedule C (Form 720) only, not on Form 4136, Credit for Federal Tax Paid on Fuels, or Schedule 3 (Form 8849), Claim for Refund of Excise Taxes, and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel, and kerosene. 2010 tax act online login See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. 2010 tax act online login Expiration of alcohol fuel mixture credit. 2010 tax act online login  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. 2010 tax act online login Expiration of alcohol fuels credits. 2010 tax act online login  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. 2010 tax act online login Second generation biofuel producer credit and excise tax. 2010 tax act online login  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. 2010 tax act online login After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. 2010 tax act online login The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. 2010 tax act online login You are liable for an excise tax on each gallon of cellulosic or second generation biofuel at the rate you used to figure the credit if you do not use the fuel for the purposes described under Qualified Cellulosic Biofuel Production or Qualified Second Generation Biofuel Production, later. 2010 tax act online login Report the tax on Form 720. 2010 tax act online login See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. 2010 tax act online login Extension of section 40A biodiesel fuels credit. 2010 tax act online login  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. 2010 tax act online login Future developments. 2010 tax act online login  The IRS has created a page on IRS. 2010 tax act online login gov that includes information about Publication 510 at www. 2010 tax act online login irs. 2010 tax act online login gov/pub510. 2010 tax act online login Information about any future developments will be posted on that page. 2010 tax act online login Reminders Publication 510 updates. 2010 tax act online login  Publication 510 is not updated annually. 2010 tax act online login Instead, it will be updated only when there are major changes in the tax law. 2010 tax act online login Use of international air travel facilities. 2010 tax act online login  Generally, the tax on the use of international air travel facilities increases annually. 2010 tax act online login See the Instructions for Form 720 for the tax rate. 2010 tax act online login For more information, see Air Transportation Taxes in chapter 4. 2010 tax act online login Aviation fuels for use in foreign trade. 2010 tax act online login  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. 2010 tax act online login Arrow shafts, tax rate. 2010 tax act online login  Generally, the tax on arrow shafts increases annually. 2010 tax act online login See Form 720 for the tax rate. 2010 tax act online login Disregarded entities and qualified subchapter S subsidiaries. 2010 tax act online login  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. 2010 tax act online login QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. 2010 tax act online login 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). 2010 tax act online login These actions cannot take place under the owner's taxpayer identification number (TIN). 2010 tax act online login Some QSubs and disregarded entities may already have an EIN. 2010 tax act online login However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. 2010 tax act online login Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). 2010 tax act online login For more information on these regulations, see Treasury Decision (T. 2010 tax act online login D. 2010 tax act online login ) 9356, T. 2010 tax act online login D. 2010 tax act online login 9462, and T. 2010 tax act online login D. 2010 tax act online login 9596. 2010 tax act online login You can find T. 2010 tax act online login D. 2010 tax act online login 9356 on page 675 of Internal Revenue Bulletin (I. 2010 tax act online login R. 2010 tax act online login B. 2010 tax act online login ) 2007-39 at  www. 2010 tax act online login irs. 2010 tax act online login gov/pub/irs-irbs/irb07-39. 2010 tax act online login pdf;  T. 2010 tax act online login D. 2010 tax act online login 9462 on page 504 of I. 2010 tax act online login R. 2010 tax act online login B. 2010 tax act online login 2009-42 at  www. 2010 tax act online login irs. 2010 tax act online login gov/pub/irs-irbs/irb09-42. 2010 tax act online login pdf;  and T. 2010 tax act online login D. 2010 tax act online login 9596 on page 84 of I. 2010 tax act online login R. 2010 tax act online login B. 2010 tax act online login 2012-30 at  www. 2010 tax act online login irs. 2010 tax act online login gov/pub/irs-irbs/irb12-30. 2010 tax act online login pdf. 2010 tax act online login Registration for certain activities. 2010 tax act online login  You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. 2010 tax act online login See the instructions for Form 637 for the list of activities for which you must register. 2010 tax act online login Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. 2010 tax act online login Each business unit that has, or is required to have, a separate employer identification number must be registered. 2010 tax act online login To apply for registration, complete Form 637 and provide the information requested in its instructions. 2010 tax act online login If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. 2010 tax act online login A copy of Form 637 is not a Letter of Registration. 2010 tax act online login Photographs of missing children. 2010 tax act online login  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 tax act online login Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 tax act online login You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2010 tax act online login Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. 2010 tax act online login It also covers fuel tax credits and refunds. 2010 tax act online login For information on fuel credits against income tax (the section 40 credits for the production of cellulosic biofuel and second generation biofuel, and the section 40A credit for biodiesel and renewable diesel used as fuel) see the instructions for Form 6478 and Form 8864, Biodiesel and Renewable Diesel Fuels Credit. 2010 tax act online login Comments and suggestions. 2010 tax act online login   We welcome your comments about this publication and your suggestions for future editions. 2010 tax act online login   You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 2010 tax act online login NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 tax act online login Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax act online login   You can email us at taxforms@irs. 2010 tax act online login gov. 2010 tax act online login Please put “Publications Comment” on the subject line. 2010 tax act online login You can also send us comments from www. 2010 tax act online login irs. 2010 tax act online login gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. 2010 tax act online login   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 tax act online login Useful Items - You may want to see: Publication 509 Tax Calendars Form (and Instructions) 11-C Occupational Tax and Registration Return for Wagering 637 Application for Registration (For Certain Excise Tax Activities) 720 Quarterly Federal Excise Tax Return 720X Amended Quarterly Federal Excise Tax Return 730 Monthly Tax Return for Wagers 1363 Export Exemption Certificate 2290 Heavy Highway Vehicle Use Tax Return 2290(SP) Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras 4136 Credit for Federal Tax Paid on Fuels 6197 Gas Guzzler Tax 6478 Biofuel Producer Credit 6627 Environmental Taxes 8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8 8864 Biodiesel and Renewable Diesel Fuels Credit Information Returns    Form 720-TO, Terminal Operator Report Form 720-CS, Carrier Summary Report   See How To Get Tax Help in chapter 17 for information about ordering forms and publications. 2010 tax act online login Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. 2010 tax act online login R. 2010 tax act online login B. 2010 tax act online login 2005-2 at www. 2010 tax act online login irs. 2010 tax act online login gov/pub/irs-irbs/irb05-02. 2010 tax act online login pdf. 2010 tax act online login Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. 2010 tax act online login R. 2010 tax act online login B. 2010 tax act online login 2005-35 at www. 2010 tax act online login irs. 2010 tax act online login gov/pub/irs-irbs/irb05-35. 2010 tax act online login pdf. 2010 tax act online login Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. 2010 tax act online login R. 2010 tax act online login B. 2010 tax act online login 2005-46 at www. 2010 tax act online login irs. 2010 tax act online login gov/pub/irs-irbs/irb05-46. 2010 tax act online login pdf. 2010 tax act online login Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. 2010 tax act online login R. 2010 tax act online login B. 2010 tax act online login 2006-43 at www. 2010 tax act online login irs. 2010 tax act online login gov/pub/irs-irbs/irb06-43. 2010 tax act online login pdf. 2010 tax act online login Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. 2010 tax act online login R. 2010 tax act online login B. 2010 tax act online login 2008-51 at www. 2010 tax act online login irs. 2010 tax act online login gov/pub/irs-irbs/irb08-51. 2010 tax act online login pdf. 2010 tax act online login Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. 2010 tax act online login R. 2010 tax act online login B. 2010 tax act online login 2010-44 at www. 2010 tax act online login irs. 2010 tax act online login gov/pub/irs-irbs/irb10-44. 2010 tax act online login pdf. 2010 tax act online login Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. 2010 tax act online login R. 2010 tax act online login B. 2010 tax act online login 2012-17 at www. 2010 tax act online login irs. 2010 tax act online login gov/pub/irs-irbs/irb12-17. 2010 tax act online login pdf. 2010 tax act online login Notice 2013-26 (fuel tax credits) on page 984 of I. 2010 tax act online login R. 2010 tax act online login B. 2010 tax act online login 2013-18 at www. 2010 tax act online login irs. 2010 tax act online login gov/pub/irs-irbs/irb13-18. 2010 tax act online login pdf. 2010 tax act online login T. 2010 tax act online login D. 2010 tax act online login 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. 2010 tax act online login R. 2010 tax act online login B. 2010 tax act online login 2012-52 at www. 2010 tax act online login irs. 2010 tax act online login gov/pub/irs-irbs/irb12-52. 2010 tax act online login pdf. 2010 tax act online login T. 2010 tax act online login D. 2010 tax act online login 9602 (patient-centered outcomes research fee) on page 746 of I. 2010 tax act online login R. 2010 tax act online login B. 2010 tax act online login 2012-52 at www. 2010 tax act online login irs. 2010 tax act online login gov/pub/irs-irbs/irb12-52. 2010 tax act online login pdf. 2010 tax act online login Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. 2010 tax act online login R. 2010 tax act online login B. 2010 tax act online login 2012-45 at www. 2010 tax act online login irs. 2010 tax act online login gov/pub/irs-irbs/irb12-45. 2010 tax act online login pdf. 2010 tax act online login T. 2010 tax act online login D. 2010 tax act online login 9621 (indoor tanning services tax) on page 49 of I. 2010 tax act online login R. 2010 tax act online login B. 2010 tax act online login 2013-28 at www. 2010 tax act online login irs. 2010 tax act online login gov/pub/irs-irbs/irb13-28. 2010 tax act online login pdf. 2010 tax act online login Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. 2010 tax act online login For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. 2010 tax act online login ttb. 2010 tax act online login gov. 2010 tax act online login Heavy highway vehicle use tax. 2010 tax act online login   You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. 2010 tax act online login The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. 2010 tax act online login Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. 2010 tax act online login Note. 2010 tax act online login A Spanish version (Formulario 2290(SP)) is also available. 2010 tax act online login See How To Get Tax Help in chapter 17. 2010 tax act online login Registration of vehicles. 2010 tax act online login   Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. 2010 tax act online login Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. 2010 tax act online login    If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 1-866-699-4096 (toll free) from the United States, and 1-859-669-5733 (not toll free) from Canada and Mexico. 2010 tax act online login The hours of service are 8:00 a. 2010 tax act online login m. 2010 tax act online login to 6:00 p. 2010 tax act online login m. 2010 tax act online login Eastern time. 2010 tax act online login Wagering tax and occupational tax. 2010 tax act online login   The information on wagering tax can be found in the instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering. 2010 tax act online login Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Nevada

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Las Vegas  110 City Parkway
Las Vegas, NV 89106 

Monday - Friday 8:30 a.m. -4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(702) 868-5005 
Reno  200 S. Virginia St.
Reno, NV 89501 

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(775) 824-2218

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call 702-868-5179 in the Las Vegas area or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
110 City Parkway, Ste. 201
MS 4040LV
Las Vegas, NV 89106

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 2010 Tax Act Online Login

2010 tax act online login Publication 3402 - Introductory Material Table of Contents Reminder IntroductionOrdering forms and publications. 2010 tax act online login Tax questions. 2010 tax act online login Useful Items - You may want to see: Reminder Photographs of missing children. 2010 tax act online login  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 tax act online login Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 tax act online login You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2010 tax act online login Introduction This publication provides federal income, employment, and excise tax information for limited liability companies. 2010 tax act online login This publication does not address state law governing the formation, operation, or termination of limited liability companies. 2010 tax act online login This publication does not address any state taxes. 2010 tax act online login Comments and suggestions. 2010 tax act online login   We welcome your comments about this publication and your suggestions for future editions. 2010 tax act online login   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2010 tax act online login NW, IR–6526 Washington, DC 20224   We respond to many letters by telephone. 2010 tax act online login Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax act online login   You can email us at *taxforms@irs. 2010 tax act online login gov. 2010 tax act online login (The asterisk must be included in the address. 2010 tax act online login ) Please put “Publications Comment” on the subject line. 2010 tax act online login Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 tax act online login Ordering forms and publications. 2010 tax act online login   Visit www. 2010 tax act online login irs. 2010 tax act online login gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2010 tax act online login Internal Revenue Service1201 N. 2010 tax act online login Mitsubishi MotorwayBloomington, IL 61705-6613 Tax questions. 2010 tax act online login   If you have a tax question, check the information available on www. 2010 tax act online login irs. 2010 tax act online login gov or call 1-800-829-1040. 2010 tax act online login We cannot answer tax questions sent to either of the above addresses. 2010 tax act online login Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 505 Tax Withholding and Estimated Tax 535 Business Expenses 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 583 Starting a Business and Keeping Records 925 Passive Activity and At-Risk Rules Form (and Instructions) 1065 U. 2010 tax act online login S. 2010 tax act online login Return of Partnership Income 1120 U. 2010 tax act online login S. 2010 tax act online login Corporation Income Tax Return 1120S U. 2010 tax act online login S. 2010 tax act online login Income Tax Return for an S Corporation 2553 Election by a Small Business Corporation 8832 Entity Classification Election See How To Get More Information near the end of this publication for information about getting publications and forms. 2010 tax act online login Prev  Up  Next   Home   More Online Publications